【摘要】 经济利益是农民合作的基础和纽带,也是农民专业合作社存在和发展的根本原因和动力。农民专业合作社作为一种利益共同体,必然因利益而产生冲突,也就产生了利益平衡的需要。因此,科学合理的利益机制是江苏省农民专业合作社又好又快发展的重要保证,对农民专业合作社利益机制进行研究显得尤为重要。本文以合作经济理论和收入分配理论为基础,以江苏省为例证对象,通过问卷调查、案例分析以及统计分析,对现阶段江苏省农民专业合作社利益联结机制、利益分配机制和利益保障机制的现状、缺陷和影响因素(产权制度、治理结构)进行了实证研究,最后提出了完善江苏省农民专业合作社利益机制的总体思路与对策建议。论文的主要结论如下：第一、缺少公平合理的利益机制是制约江苏省农民专业合作社健康发展的深层原因就利益联结方式而言,实行保护价收购和提供无偿或低偿服务是江苏省农民专业合作社与社员最主要的两种利益联结方式,然后依次是按惠顾额返还给社员盈余、产品销售或物资供应实行价格优惠、制定最低保证价和股份分红,最后才是建立风险补贴基金。从总体上讲,利益联结方式以松散型的服务优惠和契约联结为主,股份联结机制和盈余返还机制基本未建立,部分组织只能开展简单服务,与社员没有建立基本的利益联系。就利益分配机制而言,存在的问题表现如下：绝大多数农民专业合作社没有实行盈余返还或返还比例低;分配不规范,积累机制不健全；分配过于向大户集中,在分配中农户往往处于劣势地位：风险防范能力薄弱；财务监管不力。就利益保障机制而言,主要包括民主管理、监督和约束机制以及产权制度等。江苏省农民专业合作社利益保障上存在的主要问题有：农民民主权利得不到保障；农民的长远利益得不到保障；农民的收入结构不合理。第二、产权制度残缺和民主管理薄弱是制约利益机制不能有效运行的决定因素现阶段江苏省农民专业合作社的产权制度缺陷表现如下：(1)现行所有权制度没有充分体现社员之间的平等合作关系；(2)现行分配制度未能充分实现对成员的激励；(3)现行管理制度没有消除社员在管理地位上的差别。江苏省绝大多数农民专业合作社建立了由社员大会或社员代表大会、理事会和监事会构成的治理结构,但存在以下缺陷：(1)治理结构异化；(2)缺乏民主管理；(3)对合作社领导人缺乏有效的激励和约束；(4)地方政府力量失范。第三、建立健全农民专业合作社利益机制必须遵循的原则建立健全农民专业合作社“利益共享、风险共担”的利益机制,要遵循以下原则：(1)公平与效率原则；(2)激励与约束相结合原则；(3)保护农民利益原则；(4)适应性原则,允许各地的合作社结合自己的实际情况制定具体的办法；(5)“民办、民管、民受益”原则。第四、农民专业合作社总体利益机制是社员“共同占有、利益共享、风险共担”这一机制包括如下四方面的基本内容：(1)资金合作层面,社员之间的资金合作是合作社建立和发展的基础和前提；(2)优质服务层面,农民专业合作社的主要目的和职能不是赢利,而是为社员的生产经营提供服务；(3)契约连接层面；(4)分工协作层面。在上述研究的基础之上,本文提出了完善现阶段江苏省农民专业合作社利益机制的对策建议。一方面,政府的引导和支持是农民专业合作社健康发展的必要条件。建立和完善农民专业合作社利益机制,既要加强农民专业合作社自身的制度建设和业务经营,又必须从根本上提高农民专业合作社领办人和农民的合作觉悟和认识,同时,政府还必须加强引导和支持,为农民专业合作社的发展创造良好的政治、经济和文化环境。另一方面,合作社内部制度的创新,主要有以下五点：(1)以人为本,改善服务,建立组织成员共同发展机制,拓宽服务领域,提高服务质量；(2)维护组织的稳定性和改进利益联结机制,增加农民专业合作社的利益增量,健全利益相关者的参与机制;(3)健全薪酬制度和改进利益分配机制,设立“按惠顾额进行盈余返还”为主的利益分配机制与按股权分红为辅的制度；(4)创建关系产权的协调机制,建立以社员为主体的产权制度；(5)完善各项管理制度和外部监督机制。

　　【关键词】 农民专业合作社； 利益联结机制； 利益分配机制； 利益保障机制； 江苏省；

　　【Abstract】 Economic benefit is the basis and link of farmers’cooperation, and the root cause and power of existence and development of farmers’cooperation. As a community of benefit, farmers’cooperation is bound to arise conflicts because of benefit, so it needs a balance of benefit.Therefore, a reasonable benefit mechanism is an important guarantee for sound and rapid development of farmers’specialized cooperative in Jiangsu Province, and studying the benefit mechanism of farmers’specialized cooperative is significant.Based on economic theory of cooperation and income distribution, this paper takes Jiangsu province’s farmers’cooperation for example, through questionnaires, case studies and statistical analysis, and analyzes the benefit mechanism of linking, the benefit mechanism of distribution and the benefit mechanism of distribution, incluing status, defects and impact factors (system of property right, governance structure).Finally this paper proposes thoughts and countermeasures to improving the benefit mechanism of farmers’specialized cooperative in Jiangsu province. The paper’s main conclusions:1. Lack of the fair and reasonable benefit mechanism is an underlying reacon for restricting the development of farmers’cooperation.To the benefit mechanism of linking, price protection and services are the most important two ways, followed by the earnings returning to members, price concessions of product sales or supplying the implementation, the minimum guaranteed price and the share dividend, and finally establishing a risk subsidy fund. Generally speaking,the way of the benefit mechanism of linking is mainly loose linking of services and the contract linking.The mechanism of sharesand linking and return of surplus were not basically established, some organizations can only carry out some simple service.To the benefit mechanism of distribution, the problems are as follows:The vast majority of farmers’cooperation did not implement surplus return or the low proportion of return; Distribution is concentrated to large farmers; Distribution is not standardized, and the accumulation mechanism is not sound; Risk prevention capacity is weak; Lack of Financial supervision.To the benefit mechanism of protecting, including democratic governance, supervision and constraint mechanism and property right system.The problems are as follows:Long-term benefits of farmers are not guaranteed; Farmers’democratic rights are not guaranteed; Their income structure is irrational. 2. Defect of property right system and weak democracy management are the determining factor of restricting the benefit mechanismThe defects of the property right system are as follows:(1) The current ownership system does not fully reflect the relationship of equality among the members; (2) The current management system does not eliminate the differences of members’status in the management; (3) The current distribution system does not fully encourage members.Most farmers’specialized cooperative established governance structure forming of the member congress, the council and the board of supervisors,but had also the following shortcomings:(1) The governance structure of alienation; (2) Lack of democratic management; (3) Lack of effective incentive and restraint to leaders of cooperatives; (4) Local government mismanagement.3. Establishing and improving the benefit mechanism of farmers’specialized cooperative must follow the principlesEstablishing and improving the benefit mechanism of "benefit sharing, risk sharing," must follow the following principles:(1) The principle of fairness and efficiency; (2) The principle of combining incentives and constraints; (3) The principle of protecting the benefit of farmers; (4) The adaptive principle.4. The overall benefit mechanism of farmers’cooperative is "common share, benefit sharing, risk sharing"The mechanism includes the four basic content as follows:(1) Financial cooperation level; (2) Service level; (3) Contract connection level; (4) Division of labor level.Finally, this paper proposes recommendations to improving the benefit mechanism of farmers’specialized cooperative in Jiangsu province. On the one hand, Government guidance and support is a necessary condition for healthy development of farmers’ specialized cooperative.To establish and improve the benefit mechanism of farmers’ cooperative, we need to strengthen farmers’cooperative own system construction, and radically improve the co-operatives awareness and understanding of the leader and farmers. Government must also strengthen guidance and support,creating a good political, economic and cultural environment for cooperative development.On the other hand, Innovation of the organization system is a fundamental way to establish the benefit mechanism of farmers’ cooperative.Innovation of the organization system mainly includes the following five points:(1) Improving people-oriented service and creating a common development mechanism; (2) Maintaining stability of cooperative and improving the benefit mechanism of linking; (3) Improving the pay system and the benefit mechanism of distribution; (4) Creating coordination mechanism of the relationship of property right and property right system, members as the mainbody; (5) Improving the management system and external oversight mechanism.

　　【Key words】 farmers’ specialized cooperative； the benefit mechanism of linking； the benefit mechanism of distribution； the benefit mechanism of protecting； Jiangsu Province；